Arohan Annual Report FY 20-21

Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2021 (Contd.) Note 13 : Intangible assets Intangible assets Under development Software Gross carrying amount Balance as at 31 March 2019 5.29 720.99 Additions for the year 61.75 154.90 Disposals for the year 62.22 - Balance as at 31 March 2020 4.82 875.89 Additions for the year 56.29 53.26 Disposals for the year 8.56 3.30 Balance as at 31 March 2021 52.55 925.85 Accumulated amortisation Up to 31 March 2019 - 150.62 Amortisation charge for the year - 186.47 Adjustment on account of disposal - - Up to 31 March 2020 - 337.09 Amortisation charge for the year - 205.43 Adjustment on account of disposal - 2.13 Up to 31 March 2021 - 540.39 Net block Balance as at 31 March 2020 4.82 538.80 Balance as at 31 March 2021 52.55 385.46 Refer note 60 on contractual commitments for the development of intangible assets. Note 14 : Right of use assets Right of use assets Gross carrying amount Balance as at 31 March 2019 763.33 Additions for the year 443.45 Disposals for the year (191.81) Balance as at 31 March 2020 1,014.97 Additions for the year 105.59 Disposals for the year 236.50 Balance as at 31 March 2021 884.06 Accumulated Depreciation Up to 31 March 2019 117.63 Depreciation for the year 211.10 Adjustment on account of disposal (54.05) Up to 31 March 2020 274.68 Depreciation for the year 214.46 Adjustment on account of disposal 111.84 Up to 31 March 2021 377.30 Net block Balance as at 31 March 2020 740.29 Balance as at 31 March 2021 506.76 Note 15: Other non-financial assets As at 31 March 2021 As at 31 March 2020 (Measured at amortised cost) Prepaid expenses 153.47 212.07 Advances to employees 198.32 132.64 Balances with government authorities 65.90 115.22 Advance against expenses 148.98 247.33 Others 765.43 105.79 Total 1,332.10 813.05 Annual Report | 2020-2021 150